The "economic paradigm" in management accounting: return on equity and the use of various management accounting artifacts
DOI:
https://doi.org/10.1590/S0080-21072006000100001Keywords:
management accounting, management practices, Brazilian companiesAbstract
This study aims to analyze possible association between the entities's conceptual framework adherence in relation to the management accounting artifacts, with different levels of success in obtaining return for the stockholders. The paper is based on a field research using a data base of more than two thousands Brazilian medium and large size entities. Although it is not possible to generalize the conclusions, the analysis results allows the researcher to try to associate variables and suggest some kind of relation between management accounting profiles and return on equity. In this sense, it was observed that organizations with higher return rates focused more on tactics and control than on strategic tools and in the planning standpoint, the focus is more short term than long one.Downloads
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Published
2006-03-01
Issue
Section
Finance & Accounting
How to Cite
The "economic paradigm" in management accounting: return on equity and the use of various management accounting artifacts. (2006). Revista De Administração, 41(1), 5-17. https://doi.org/10.1590/S0080-21072006000100001